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Dylematy zwiazane z pojeciem i wycena wartosci niematerialnych w systemie rachunkowosci przedsiebiorstwa

100%

Bak M.

Nauki o Finansach

2011

issue 6

115-132

A part of intangible property is presented in an accounting system and its valuation conforms to generally accepted regulations, while a significant part of an enterprise's intangible property does not meet conditions defined by legal regulations and cannot be presented in an accounting system. Commonly accepted valuation methods are also missing for this part of intangible property. In many cases defining value means, in fact, its estimation. Valuation issues are closely related to the concept of intangible property, which, by research environment and actual practitioners, is differently defined. In some cases the terms are used interchangeably, which results in certain ambiguity regarding what is actually valuated (intangible property as intangible assets presented in balance sheet, or intangible property as intellectual capital).

Model kontroli wewnętrznej COSO

88%

Babuska E. W.

Zeszyty Naukowe Uniwersytetu Ekonomicznego w Krakowie

2012

issue 883

5-18

The paper presents the COSO model, a worldwide-known model of internal control. In addition to characterising the model’s main features, the paper describes the standards which contributed to the creation of this model as the first and most significant model of internal control in the US. It also explains the model’s importance to an entity, its auditors and others. The presentation of the model is preceded by a discussion of internal control.

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1 Nauki o Finansach

1 Zeszyty Naukowe Uniwersytetu Ekonomicznego w Krakowie

1 Babuska E. W.

1 Bak M.

1 2012

1 2011

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Dylematy zwiazane z pojeciem i wycena wartosci niematerialnych w systemie rachunkowosci przedsiebiorstwa

Model kontroli wewnętrznej COSO